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Abstract
The idea of GST in India, where centre and state taxes to be amalgamated into one, was mooted by Vajpayee government in 2000 and was passed by the Loksabha on 6th May 2015. Despite huge criticism such structure seems to have mixed effect upon various sectors. The VAT payable varies across states ranging from 1-15% and is applicable on the supply of goods portion of the contract. But GST is a wider term and the present paper examines its implementation impact on various sectors by comparing GST and earlier rates.